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NY G84424

December 13, 2000

CLA-2-82:RR:NC:1:118 G84424


TARIFF NO.: 8201.90.6000

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of a garden tool set from China.

Dear Mr. Anderson:

In your letter dated November 9, 2000, submitted on behalf of your client, Seventh Avenue, you requested a tariff classification ruling.

You have described your submitted sample as a garden tool set. Your sample will be returned to you as requested. The set is further described as consisting of the following:

Wickerwork willow basket
Claw digger
One pair of cotton gloves with PVC grip dots covering the palm and fingers Galvanized steel watering bucket

The gardening tools (items 2-6 above) are made of steel and all have wood handles. The basket has a length of elasticized material woven into it that is designed to hold the tools in place.

Your garden set has been determined to be a set as they are "goods put up in sets for retail sale" which consist of at least two different articles which are, prima facie, classifiable in different headings. They consist of products or articles put up together to meet a particular need or carry out a specific activity (gardening) and are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, the five garden tools (items 2-6 above) impart the essential character of the set. The tools are equally important within the set and there is no single significant feature that distinguishes one from another. Thus, we cannot ascertain which of the hand tools in this set imparts the essential character. Accordingly, GRI 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which merit equal consideration. The gardening tools are classifiable under subheadings 8201.20.0000, 8201.30.0000 and 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the garden tool set will be 8201.90.6000, HTS, which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The duty rate will be free. The cotton gloves fall within textile category designation 331. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

If imported separately, the applicable subheading for the cotton gloves would be 6216.00.1720, HTS, which provides for gloves, mittens, and mitts: impregnated, coated or covered with plastics or rubber: other: without fourchettes: cut and sewn from pre-existing machine-woven fabric that is impregnated, coated or covered with plastics or rubber: of vegetable fibers: other: subject to cotton restraints. The duty rate will be 24.1% ad valorem. The duty rate in effect beginning January 1, 2001, will be 24% ad valorem. When imported as part of the garden tool set, the cotton gloves will not be separately classified. However, they are still subject to quota/visa requirements.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at 212-637-7025.


Robert B. Swierupski

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